Note: New tax regime does not allow most deductions and exemptions (80C, 80D, HRA, etc.)
₹0
Standard Deduction:
₹75,000 automatically deducted from gross income (no proof required)
Rebate u/s 87A:
Full tax rebate if taxable income ≤ ₹12,00,000
Marginal Relief:
If income is between ₹12L - ₹12.7L, marginal relief ensures you don't pay more than the excess over ₹12L
Surcharge:
Rebate u/s 87A:
Up to ₹12,500 if taxable income ≤ ₹5,00,000
Deductions Allowed:
Surcharge:
Note: Health & Education Cess of 4% is applicable on income tax + surcharge for both regimes. Marginal relief on surcharge ensures you never pay more tax than the income that exceeds the surcharge threshold.